1. TechSolvers produces 8-foot USB cables. During the past year, the company purchased 57,840,000 feet of plastic-coated wire at a price of $0.28 per foot. The direct materials standard for the cables allows 8.59 feet of wire at a standard price of $0.26. During the year, the company used a total of 534,870 feet of wire to produce 69,000 8-foot cables.

Calculate TechSolvers' direct materials quantity variance for the year.(Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material quantity variance$

Not Applicable

Favorable

Unfavorable

2.Pelligrini, Inc. makes high-quality swimsuits. During the year, the company produced 756 suits, using 890 yards of material, and the company purchased 784 yards of material for $4,509. The direct materials standard for the swimsuits allows 1.11 yards of material at a standard price of $6 per yard.

Calculate Pelligrini's direct materials quantity variance for the year.(If variance is zero, select "Not Applicable" and enter 0 for the amounts. Round answer to 0 decimal places, e.g. 15.)

Direct material quantity variance$

Unfavorable

Not Applicable

Favorable